LA-GYN&Co: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LA-GYN&Co
Largest movements
- Tangible fixed assets -€40,965
down €40,965 (-5.2%), from €782,837 to €741,873
of which Land and buildings: -€25,686
- Cash +€39,930
up €39,930 (+482%), from €8,284 to €48,213
mainly Depreciation (+€41,552) and Net result for the year (+€36,670)
- Receivables within one year -€17,568
down €17,568 (-96.2%), from €18,258 to €690
- Debts after one year -€46,859
down €46,859 (-7.3%), from €638,126 to €591,267
- Other debts +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Gross operating margin +€40,880
up €40,880 (+73.4%), from €55,674 to €96,553
- Taxes +€9,068
up €9,068 (+3,746%), from €242 to €9,310
- Depreciation -€1,025
down €1,025 (-2.4%), from €42,577 to €41,552
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €820,382 | €795,434 | -€24,948 | -3.0% |
| Fixed assets | 21/28 | €783,512 | €741,959 | -€41,552 | -5.3% |
| Intangible fixed assets | 21 | €674 | €87 | -€588 | -87.1% |
| Tangible fixed assets | 22/27 | €782,837 | €741,873 | -€40,965 | -5.2% |
| Land and buildings | 22 | €753,788 | €728,103 | -€25,686 | -3.4% |
| Plant, machinery and equipment | 23 | €13,332 | €9,024 | -€4,308 | -32.3% |
| Furniture and vehicles | 24 | €2,241 | €915 | -€1,327 | -59.2% |
| Leasing and similar rights | 25 | €13,475 | €3,831 | -€9,644 | -71.6% |
| Current assets | 29/58 | €36,871 | €53,475 | +€16,604 | +45.0% |
| Amounts receivable within one year | 40/41 | €18,258 | €690 | -€17,568 | -96.2% |
| Other amounts receivable | 41 | €18,258 | €690 | -€17,568 | -96.2% |
| Cash at bank and in hand | 54/58 | €8,284 | €48,213 | +€39,930 | +482% |
| Deferred charges and accrued income | 490/1 | €10,329 | €4,571 | -€5,758 | -55.7% |
| Total equity and liabilities | 10/49 | €820,382 | €795,434 | -€24,948 | -3.0% |
| Equity | 10/15 | €117,549 | €124,219 | +€6,670 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,949 | €105,619 | +€6,670 | +6.7% |
| Amounts payable | 17/49 | €702,834 | €671,215 | -€31,618 | -4.5% |
| Amounts payable after more than one year | 17 | €638,126 | €591,267 | -€46,859 | -7.3% |
| Financial debts | 170/4 | €638,126 | €591,267 | -€46,859 | -7.3% |
| Amounts payable within one year | 42/48 | €64,708 | €79,948 | +€15,241 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €49,580 | €46,859 | -€2,721 | -5.5% |
| Trade debts | 44 | €128 | €3,089 | +€2,961 | +2,321% |
| Suppliers | 440/4 | €128 | €3,089 | +€2,961 | +2,321% |
| Other amounts payable | 47/48 | €15,000 | €30,000 | +€15,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,577 | €41,552 | -€1,025 | -2.4% |
| Other operating charges | 640/8 | €4,089 | €3,922 | -€167 | -4.1% |
| Gross operating margin | 9900 | €55,674 | €96,553 | +€40,880 | +73.4% |
| Operating profit (loss) | 9901 | €9,008 | €51,080 | +€42,072 | +467% |
| Financial charges | 65/66B | €5,488 | €5,099 | -€389 | -7.1% |
| Recurring financial charges | 65 | €5,488 | €5,099 | -€389 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,520 | €45,980 | +€42,460 | +1,206% |
| Income taxes | 67/77 | €242 | €9,310 | +€9,068 | +3,746% |
| Profit (loss) for the period | 9904 | €3,278 | €36,670 | +€33,393 | +1,019% |
| Profit (loss) for the period to be appropriated | 9905 | €3,278 | €36,670 | +€33,393 | +1,019% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.